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    <title>2007 (8) TMI 674 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction is generally not the proper forum to challenge assessment orders when the dispute depends on factual determination and the statute provides an efficacious appellate and revisional remedy. The assessment controversy here turned on whether the goods sold fell within Entry No. 6 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 so as to qualify for exemption, a requiring supporting factual materials to be established before the statutory authorities. The writ petitions were therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal process.</description>
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    <pubDate>Tue, 21 Aug 2007 00:00:00 +0530</pubDate>
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      <title>2007 (8) TMI 674 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163178</link>
      <description>Writ jurisdiction is generally not the proper forum to challenge assessment orders when the dispute depends on factual determination and the statute provides an efficacious appellate and revisional remedy. The assessment controversy here turned on whether the goods sold fell within Entry No. 6 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 so as to qualify for exemption, a requiring supporting factual materials to be established before the statutory authorities. The writ petitions were therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal process.</description>
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      <pubDate>Tue, 21 Aug 2007 00:00:00 +0530</pubDate>
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